Each Folkers & Powell flute is made from the finest materials available: air-dried, quartered English boxwood, Sri Lankan ebony, handmade sterling silver keywork, and hand-forged brass springs (or tempered steel for Tromlitz flutes). Mounts are made from an artificial ivory material of cast polyester resin. Under all but the closest scrutiny it is the visual equal of ivory, and has proved at least equally strong and durable. Folkers & Powell flutes normally follow their originals in choice of wood. When there is a historical precedent for the same instrument being made in more than one material, we offer the choice, because we have noticed that many players are more naturally suited to one wood over another, and some simply prefer the particular quality of sound given by a certain material.

Our flutes are made using tools as much like those that produced the original instruments as we can make them, without going to absurd extremes. We have reconstructed about 100 reamers to reproduce the very irregular conical bores of the instruments. In models where the toneholes are undercut with fraises (small metal cutters passed up inside the bore), we make mouldings of the originals and fabricate tooling to reproduce precisely the right shape. Where the undercutting is done with scrapers, files or gouges, we follow a similar procedure. This degree of care makes the feel, sound and intonation of our copies as much like their originals as they can be.